本文選題：自衛(wèi)特捐 + 地方稅制　； 參考：《江西社會(huì)科學(xué)》2014年05期

【摘要】：民國(guó)后期,自我標(biāo)榜民主憲政的南京國(guó)民政府在構(gòu)建現(xiàn)代稅制進(jìn)程中為了滿足戰(zhàn)時(shí)財(cái)政需求,一再開征各種苛捐雜稅,其中"自衛(wèi)特捐"稅便是支應(yīng)地方政府軍事經(jīng)費(fèi)的一項(xiàng)臨時(shí)性專項(xiàng)稅捐。"自衛(wèi)特捐"稅開征至失敗的年余時(shí)間內(nèi),較為獨(dú)特地反映了民國(guó)稅制晚期衰變的各種特征和弊竇,成為民國(guó)稅制現(xiàn)代化進(jìn)程墮入崩潰末路的縮影。
[Abstract]:In the late period of the Republic of China, the national government of Nanjing, which boasts of democratic constitutionalism, has repeatedly levying various taxes and taxes in order to meet the wartime financial demand in the process of building a modern tax system. "Self-defense special donation" tax is a temporary special tax to support the military funds of local government. It reflects the characteristics and disadvantages of the late tax system of the Republic of China, and becomes the epitome of the process of tax modernization in the Republic of China.

【作者單位】： 江西財(cái)經(jīng)大學(xué)經(jīng)濟(jì)學(xué)院;江西科技師范大學(xué)歷史文化學(xué)院;
【分類號(hào)】：F812.9;K258
，

本文編號(hào)：1824666